Financial Ratios

CUMMINS INDIA LTD.

NSE : CUMMINSINDBSE : 500480ISIN CODE : INE298A01020Industry : Diesel EnginesHouse : Cummins India - MNC
BSE3125.904.25 (+0.14 %)
PREV CLOSE ( ) 3121.65
OPEN PRICE ( ) 3131.95
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 13534
TODAY'S LOW / HIGH ( )3089.45 3160.00
52 WK LOW / HIGH ( )1481.1 3134
NSE3124.053.4 (+0.11 %)
PREV CLOSE( ) 3120.65
OPEN PRICE ( ) 3120.00
BID PRICE (QTY) 3124.05 (16)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 654035
TODAY'S LOW / HIGH( ) 3090.80 3161.15
52 WK LOW / HIGH ( )1481 3133.2
Select year
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
Operational & Financial Ratios
   Earnings Per Share (Rs)40.7631.9922.2922.7026.07
   CEPS(Rs)45.8336.8226.8226.9830.05
   DPS(Rs)25.0018.5015.0014.0017.00
   Book NAV/Share(Rs)193.65175.06158.97150.61149.01
   Tax Rate(%)24.2823.5323.5317.0929.87
Margin Ratios
   Core EBITDA Margin(%)16.0314.2313.3311.3615.19
   EBIT Margin(%)19.4719.0719.0415.1118.49
   Pre Tax Margin(%)19.2718.8818.6614.7218.21
   PAT Margin (%)14.5914.4414.2712.2012.77
   Cash Profit Margin (%)16.4016.6217.1714.5014.72
Performance Ratios
   ROA(%)15.7814.1810.6110.6612.69
   ROE(%)22.1119.1514.4015.1517.80
   ROCE(%)27.5124.2218.1517.1324.12
   Asset Turnover(x)1.080.980.740.870.99
   Sales/Fixed Asset(x)3.592.942.102.422.64
   Working Capital/Sales(x)2.432.312.042.883.01
Efficiency Ratios
   Fixed Capital/Sales(x)0.280.340.480.410.38
   Receivable days66.9369.0093.0085.0783.81
   Inventory Days38.0638.2447.6742.4037.50
   Payable days74.9376.7394.2582.4579.96
Valuation Parameters
   PER(x)39.9735.1441.2614.3428.58
   PCE(x)35.5530.5234.2912.0624.80
   Price/Book(x)8.416.425.782.165.00
   Yield(%)1.531.651.634.302.28
   EV/Net Sales(x)5.704.915.671.753.57
   EV/Core EBITDA(x)26.5425.6925.849.8517.48
   EV/EBIT(x)29.2725.7229.7811.6019.32
   EV/CE(x)5.874.434.311.523.45
   M Cap / Sales5.835.075.891.753.65
Growth Ratio
   Net Sales Growth(%)26.1241.84-16.06-8.8611.34
   Core EBITDA Growth(%)41.7923.483.47-20.6620.39
   EBIT Growth(%)28.7742.085.75-25.5413.35
   PAT Growth(%)27.4343.50-1.82-12.901.99
   EPS Growth(%)27.4343.50-1.82-12.901.99
Financial Stability Ratios
   Total Debt/Equity(x)0.070.080.000.120.07
   Current Ratio(x)2.702.532.932.152.24
   Quick Ratio(x)2.232.112.421.781.82
   Interest Cover(x)95.55101.8250.9738.4864.60
   Total Debt/Mcap(x)0.010.010.000.050.01

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.